TB MC Qu. 4-52 Sutherland Company listed the following ...

Sutherland Company listed the following data for 2019:

	Budgeted factory overhead	$2,082,500
	Budgeted direct labor hours	85,000
	Budgeted machine hours	50,000
	Actual factory overhead	2,201,600
	Actual direct labor hours	84,300
	Actual machine hours	45,200

If overhead is applied based on machine hours, the overapplied/underapplied overhead is (round calculations to 2 significant digits):

Multiple Choice

• $319,020 underapplied.

• $319,020 overapplied.

• $308,779 underapplied.

• $308,779 overapplied.

• $ 0 .